The Internal Revenue Service (IRS) is providing temporary tax relief to taxpayers in North Carolina affected by Hurricane Helene. The current deadline for various tax-related actions has been postponed until September 25, 2025.
- Individual income tax returns and payments normally due on April 15, 2025, will be due on September 25, 2025.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers will be due on September 25, 2025.
- 2024 quarterly estimated tax payments normally due on January 15, 2025, and 2025 estimated tax payments normally due on April 15, June 16, and September 15, 2025, will be due on September 25, 2025.
- Quarterly payroll and excise tax returns normally due on October 31, 2024, and January 31, April 30, and July 31, 2025, will be due on September 25, 2025.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025, will be due on September 25, 2025.
- Calendar-year tax-exempt organization returns normally due on May 15, 2025, will be due on September 25, 2025.
The IRS is offering this temporary tax relief to any area designated by the Federal Emergency Management Agency (FEMA). This means that individuals and households that reside or have a business anywhere in North Carolina qualify for tax relief. The tax relief includes filing and payment relief, as well as additional relief for affected taxpayers who suffered uninsured or unreimbursed disaster-related losses. The IRS will also provide filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area.
| Filing and Payment Relief | Additional Relief |
|---|---|
| Filing and penalty relief for taxpayers with an IRS address of record located in the disaster area. | Additional relief for affected taxpayers who suffered uninsured or unreimbursed disaster-related losses. |
| Qualifying taxpayers can exclude from their gross income amounts received from a government agency for reasonable and necessary personal, family, living or funeral expenses, as well as for the repair or rehabilitation of their home or for the repair or replacement of its contents. | Participating taxpayers may be eligible to take a special disaster distribution that would not be subject to the additional 10% early distribution tax and allows the taxpayer to spread the income over three years. |
Taxpayers who need a tax filing extension beyond September 25, 2025, for tax year 2024 can get it, but they must request the extra time. These requests cannot be filed electronically and must be filed on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. The IRS emphasized that tax payments are still due by September 25, 2025. Taxpayers who need additional relief may be eligible for reasonable cause penalty abatement. The tax relief is part of a coordinated federal response to the damage caused by the storm and is based on local damage assessments by FEMA. For information on disaster recovery, visit DisasterAssistance.gov. Additional Resources
The IRS is providing additional resources to help taxpayers affected by the storm. These resources include:
* Tax relief in disaster situations page on IRS.gov
* Disaster Assistance and Emergency Relief for Individuals and Businesses page on IRS.gov
* Publication 547, Casualties, Disasters and Thefts
* Publication 525, Taxable and Nontaxable Income
These resources provide information on tax relief, filing and payment extensions, and other relevant topics. Reminder about Tax Return Preparation
Taxpayers can prepare their tax returns using a variety of options, including:
* IRS Free File
* IRS Free File Fillable Forms
* Tax preparation software
* Tax professionals
Taxpayers can visit the IRS website at IRS.gov for more information on tax return preparation options.
Important Information
* The tax relief is available to taxpayers who reside or have a business in North Carolina. * Taxpayers who need a tax filing extension beyond September 25, 2025, for tax year 2024 can get it, but they must request the extra time. “
Don’t forget to take advantage of the tax relief available to you.